The ordinary burdens of Roman taxpayers were limited to these
imposts; but we may not overlook the fact, that the expenses of
collection were very considerable, and the contributors paid an
amount disproportionately great as compared with what the Roman
government received. For, while the system of collecting taxes
by middlemen, and especially by general lessees, is in itself
the most expensive of all, in Rome effective competition was
rendered extremely difficult in consequence of the slight
extent to which the lettings were subdivided and the immense
association of capital.

Requisitions

To these ordinary burdens, however, fell to be added in the first
place the requisitions which were made. The costs of military
administration were in law defrayed by the Roman community.
It provided the commandants of every province with the means of
transport and all other requisites; it paid and provisioned the
Roman soldiers in the province. The provincial communities had to
furnish merely shelter, wood, hay, and similar articles free of
cost to the magistrates and soldiers; in fact the free towns were
even ordinarily exempted from the winter quartering of the troops--
permanent camps were not yet known.